Schedule 12 covers the following resource related deductions; continuity of earned depletion base, cumulative Canadian exploration expense (CCEE), cumulative Canadian development expenses (CCDE), Ontario CCDE, Cumulative Canadian oil and gas property expenses (CCOGPE).
Annual corporate tax return and information guide for every insurer carrying on a business in Ontario through a permanent establishment. Please note that the Update Form for the CT8 and CT23 tax returns is a required supplement for the 2001 CT8 for taxation years ending after September 30, 2001.
Complete this form if salaries and wages are paid after May 18, 2004 and before January 1, 2011 to eligible apprentices during the first 36 months of an apprenticeship.
Annual corporate tax return for every insurer carrying on a business in Ontario through a permanent establishment.
Annual corporate tax return for every insurer carrying on a business in Ontario through a permanent establishment.
This schedule is to be used by an associated group of corporations who elect to allocate the tax effect from the group's taxable capital exemption based on the previous calender year's total assets. Applies to taxation years ending in the 2007 calendar year.
Annual corporate tax return and information guide for smaller corporations with permanent establishments in Ontario and meeting specific requirements.
Used by a taxpayer to revoke a waiver of time limit for issuing assessments or reassessments previously issued, under the Employer Health Tax.
Mandatory for dispositions of land which must be reported to the Ministry of Finance under section 3 of the Land Transfer Tax Act. The information set out in the form is used to determine provincial Land Transfer Tax liability on the disposition.
The Land Transfer Tax Act allows the Minister to accept security for the payment of taxes in any form that the Minister considers satisfactory (being a letter of credit or cash). A Letter of Credit must be drawn on an Ontario-based financial institution.
Effective July 1, 2010 retail dealers of tobacco products who do not have a valid Retail Sales Tax Act vendors permit on June 30, 2010, or a current authorization under Ontario's First Nations Cigarette Allocation System, must register for a tobacco retail dealers permit under the Tobacco Tax Act.
Annual corporate tax return for smaller corporations with permanent establishments in Ontario and meeting specific requirements.
This schedule is to be completed when claiming a deduction for Ontario political election contributions and is applicable for political contributions to registered Ontario candidates, constituency associations, or political parties.
Guide Completing the Application to Produce – Raw Leaf Tobacco
